Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11427 — Corrections
Cal. Rev. & Tax. Code § 11427
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.
Citator
Cal. Rev. & Tax. Code § 11427 — Corrections is in force in the current edition of the Code, and nothing recorded condemns it.
If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.